They use a large round tip. I buy mine from the seller listed in the link below. I've searched a lot for this tip and my only luck was this seller (although I'm sure others would know where to get them).
http://www.etsy.com/listing/62673567/extra-large-round-pastry-tip-for-cupcake
Watch this video:
http://www.marthastewart.com/349227/hummingbird-cupcakes
Scroll down a little and the video is on the left side. It's towards the end where the sisters show Martha Stewart how to make their "signature swirl"
Use an Ateco 808.
I read in an article that Ateco 808 is the tip the bakery uses in all their stores.
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